diff --git a/usage-guides/tax-accounting/event-types.md b/usage-guides/tax-accounting/event-types.md index c05d9b5..3b7c839 100644 --- a/usage-guides/tax-accounting/event-types.md +++ b/usage-guides/tax-accounting/event-types.md @@ -81,38 +81,40 @@ Moving assets out of an exchange, wallet, or protocol. A plain expenditure — you spent crypto and received nothing (or something non-crypto) in return. -| Subtype | UI Category | Direction | Example | Notes | -| ---------------- | ----------- | --------- | -------------------------------------- | ---------------------------------- | -| `None` | send | Out | Paying for a service with BTC | Taxable (loss) | -| `Fee` | fee | Out | Paying gas fees on Ethereum | Depends on "EVM Gas Costs" setting | -| `Return Wrapped` | return | Out | Returning aDAI to Aave to get DAI back | Not taxable (protocol interaction) | -| `Payback Debt` | repay | Out | Repaying a loan on Aave | | -| `Donate` | donate | Out | Donating crypto to a cause | | -| `Payment` | pay | Out | Making a payment | | -| `Clawback` | clawback | Out | Assets clawed back by protocol | | -| `Burn` | burn | Out | Burning tokens | | -| `Refund` | refund | In | Refunding a received payment | | +| Subtype | UI Category | Direction | Example | Notes | +| ---------------- | ----------- | --------- | --------------------------------------------------- | ---------------------------------- | +| `None` | send | Out | Paying for a service with BTC | Taxable (loss) | +| `Fee` | fee | Out | Paying gas fees on Ethereum | Depends on "EVM Gas Costs" setting | +| `Return Wrapped` | return | Out | Returning aDAI to Aave to get DAI back | Not taxable (protocol interaction) | +| `Payback Debt` | repay | Out | Repaying a loan on Aave | | +| `Donate` | donate | Out | Donating crypto to a cause | | +| `Payment` | pay | Out | Making a payment | | +| `Clawback` | clawback | Out | Assets clawed back by protocol | | +| `Burn` | burn | Out | Burning tokens | | +| `Refund` | refund | In | Refunding a received payment | | +| `Bridge` | bridge send | Out | Bridge-out resolved as sent to an untracked address | Accounted like a plain send | ### Receive You received assets — this is an acquisition event. -| Subtype | UI Category | Direction | Example | Notes | -| ----------------- | ------------------ | --------- | -------------------------------------------- | --------------------------- | -| `None` | receive | In | Receiving a payment in crypto | Taxable (income) | -| `Reward` | claim reward | In | Receiving CRV rewards from Curve | Taxable (income) | -| `Airdrop` | airdrop | In | Receiving a governance token airdrop | Taxable (income) | -| `Receive Wrapped` | receive | In | Getting aDAI after depositing DAI to Aave | Not taxable (receipt token) | -| `Return Wrapped` | receive | In | Getting back wrapped tokens | | -| `Generate Debt` | borrow | In | Borrowing assets from a lending protocol | | -| `Donate` | receive donation | In | Receiving a donation | | -| `Liquidate` | liquidation reward | In | Receiving assets from liquidating a position | | -| `Payment` | receive payment | In | Receiving a payment | | -| `Grant` | receive grant | In | Receiving a grant (e.g., Gitcoin) | | -| `Interest` | receive interest | In | Receiving interest from a lending protocol | | -| `Cashback` | cashback | In | Receiving cashback rewards | | -| `Refund` | refund | In | Getting a refund | | -| `Spam` | spam | In | Spam/phishing tokens sent to your address | Ignored in accounting | +| Subtype | UI Category | Direction | Example | Notes | +| ----------------- | ------------------ | --------- | -------------------------------------------------------- | ------------------------------ | +| `None` | receive | In | Receiving a payment in crypto | Taxable (income) | +| `Reward` | claim reward | In | Receiving CRV rewards from Curve | Taxable (income) | +| `Airdrop` | airdrop | In | Receiving a governance token airdrop | Taxable (income) | +| `Receive Wrapped` | receive | In | Getting aDAI after depositing DAI to Aave | Not taxable (receipt token) | +| `Return Wrapped` | receive | In | Getting back wrapped tokens | | +| `Generate Debt` | borrow | In | Borrowing assets from a lending protocol | | +| `Donate` | receive donation | In | Receiving a donation | | +| `Liquidate` | liquidation reward | In | Receiving assets from liquidating a position | | +| `Payment` | receive payment | In | Receiving a payment | | +| `Grant` | receive grant | In | Receiving a grant (e.g., Gitcoin) | | +| `Interest` | receive interest | In | Receiving interest from a lending protocol | | +| `Cashback` | cashback | In | Receiving cashback rewards | | +| `Refund` | refund | In | Getting a refund | | +| `Spam` | spam | In | Spam/phishing tokens sent to your address | Ignored in accounting | +| `Bridge` | bridge receive | In | Bridge-in resolved as received from an untracked address | Accounted like a plain receive | ### Transfer @@ -287,8 +289,8 @@ The following table lists every valid combination of event type and subtype reco | Deposit | Deposit Asset, Deposit For Wrapped, Deposit To Protocol, Bridge, Place Order, Fee | | Withdrawal | Remove Asset, Redeem Wrapped, Withdraw From Protocol, Bridge, Cancel Order, Refund, Generate Debt, Fee | | Transfer | Donate, None, Fee | -| Spend | Return Wrapped, Payback Debt, Fee, Donate, Payment, None, Clawback, Burn, Refund | -| Receive | Reward, Receive Wrapped, Generate Debt, Return Wrapped, Airdrop, Donate, None, Liquidate, Payment, Grant, Interest, Cashback, Refund, Spam | +| Spend | Return Wrapped, Payback Debt, Fee, Donate, Payment, None, Clawback, Burn, Refund, Bridge | +| Receive | Reward, Receive Wrapped, Generate Debt, Return Wrapped, Airdrop, Donate, None, Liquidate, Payment, Grant, Interest, Cashback, Refund, Spam, Bridge | | Adjustment | Spend, Receive | | Informational | None, Governance, Deposit Asset, Remove Asset, Place Order, Create, Update, Apply, Approve, Attest, MEV Reward, Block Production, Consolidate, Delegate, Message | | Migrate | Spend, Receive | @@ -308,34 +310,36 @@ The following table lists every valid combination of event type and subtype reco ## Quick reference: common customizations -| Situation | Event Type | Event Subtype | -| ---------------------------------------- | --------------- | -------------------------- | -| Swap / trade on DEX or CEX | `Trade` | `Spend` + `Receive` (pair) | -| Moving assets to an exchange | `Deposit` | `Deposit Asset` | -| Moving assets from an exchange | `Withdrawal` | `Remove Asset` | -| Depositing into DeFi (get receipt token) | `Deposit` | `Deposit For Wrapped` | -| Depositing into DeFi (no receipt token) | `Deposit` | `Deposit To Protocol` | -| Withdrawing from DeFi (return receipt) | `Withdrawal` | `Redeem Wrapped` | -| Withdrawing from DeFi (no receipt) | `Withdrawal` | `Withdraw From Protocol` | -| Receiving wrapped/receipt tokens | `Receive` | `Receive Wrapped` | -| Returning wrapped/receipt tokens | `Spend` | `Return Wrapped` | -| Sending assets across a bridge | `Deposit` | `Bridge` | -| Receiving assets from a bridge | `Withdrawal` | `Bridge` | -| Transfer between own wallets | `Transfer` | `None` | -| Paying gas fees | `Spend` | `Fee` | -| Receiving staking rewards | `Staking` | `Reward` | -| Claiming DeFi rewards | `Receive` | `Reward` | -| Receiving an airdrop | `Receive` | `Airdrop` | -| Paying for a service | `Spend` | `None` | -| Getting paid in crypto | `Receive` | `None` | -| Borrowing from a protocol | `Withdrawal` | `Generate Debt` | -| Repaying a loan | `Spend` | `Payback Debt` | -| Token migration (old→new) | `Migrate` | `Spend` + `Receive` (pair) | -| ENS renewal, subscription | `Renew` | `None` | -| Token approval, governance vote | `Informational` | `Approve` / `Governance` | -| Lost in hack / exploit | `Loss` | `Hack` | -| Liquidation (your position) | `Loss` | `Liquidate` | -| Failed transaction (gas only) | `Fail` | `Fee` | +| Situation | Event Type | Event Subtype | +| ------------------------------------------------ | --------------- | -------------------------- | +| Swap / trade on DEX or CEX | `Trade` | `Spend` + `Receive` (pair) | +| Moving assets to an exchange | `Deposit` | `Deposit Asset` | +| Moving assets from an exchange | `Withdrawal` | `Remove Asset` | +| Depositing into DeFi (get receipt token) | `Deposit` | `Deposit For Wrapped` | +| Depositing into DeFi (no receipt token) | `Deposit` | `Deposit To Protocol` | +| Withdrawing from DeFi (return receipt) | `Withdrawal` | `Redeem Wrapped` | +| Withdrawing from DeFi (no receipt) | `Withdrawal` | `Withdraw From Protocol` | +| Receiving wrapped/receipt tokens | `Receive` | `Receive Wrapped` | +| Returning wrapped/receipt tokens | `Spend` | `Return Wrapped` | +| Sending assets across a bridge | `Deposit` | `Bridge` | +| Receiving assets from a bridge | `Withdrawal` | `Bridge` | +| Bridge-out resolved as external (no counterpart) | `Spend` | `Bridge` | +| Bridge-in resolved as external (no counterpart) | `Receive` | `Bridge` | +| Transfer between own wallets | `Transfer` | `None` | +| Paying gas fees | `Spend` | `Fee` | +| Receiving staking rewards | `Staking` | `Reward` | +| Claiming DeFi rewards | `Receive` | `Reward` | +| Receiving an airdrop | `Receive` | `Airdrop` | +| Paying for a service | `Spend` | `None` | +| Getting paid in crypto | `Receive` | `None` | +| Borrowing from a protocol | `Withdrawal` | `Generate Debt` | +| Repaying a loan | `Spend` | `Payback Debt` | +| Token migration (old→new) | `Migrate` | `Spend` + `Receive` (pair) | +| ENS renewal, subscription | `Renew` | `None` | +| Token approval, governance vote | `Informational` | `Approve` / `Governance` | +| Lost in hack / exploit | `Loss` | `Hack` | +| Liquidation (your position) | `Loss` | `Liquidate` | +| Failed transaction (gas only) | `Fail` | `Fee` | ## Entry types